International Tax and Public Finance

1994 - 2025

Current editor(s): Ronald B. Davies and Kimberly Scharf

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Springer
International Institute of Public Finance
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Volume 32, issue 6, 2025

Note from guest editors pp. 1635-1643

Dominika Langenmayr and Daniel Reck

Safely opening Pandora’s box: a guide for researchers working with leaked data pp. 1644-1666

Annette Alstadsæter, Matthew Collin and Andreas Økland

Populist policy making pp. 1667-1690

Massimo Morelli

Tax avoidance as an R&D subsidy: the use of cost sharing agreements by US multinationals pp. 1691-1733

Lysle Boller, Clare Doyle and Juan Carlos Suárez Serrato

Tax enforcement and firm performance: real and reporting responses to risk-based tax audits pp. 1734-1776

Jarkko Harju, Kaisa Kotakorpi, Tuomas Matikka and Annika Nivala

Mutual agreement procedure and foreign direct investments: evidence from firm-level data pp. 1777-1838

Xixi Zhang and Matthias Petutschnig

Beneficial fiscal competition for foreign direct investment: transport infrastructure and economic integration pp. 1839-1864

Shigeo Morita and Hirofumi Okoshi

Inequality in Europe: the role of EU enlargement pp. 1865-1904

Jesper Roine and Svante Strömberg

The rising tide lifts all boats? Income support measures for employees and self-employed during the COVID-19 pandemic pp. 1905-1931

Michael Christl, Silvia De Poli and Viginta Ivaškaitė-Tamošiūnė

Correction: The rising tide lifts all boats? Income support measures for employees and self-employed during the COVID-19 pandemic pp. 1932-1933

Michael Christl, Silvia De Poli and Viginta Ivaškaitė-Tamošiūnė

Do social insurance contribution subsidies reduce undeclared work? Evidence from South Korea pp. 1934-1959

Dohyung Kim

Public administrators as politicians in office pp. 1960-1987

Zohal Hessami, Timo Häcker and Maximilian Thomas

Correction to: Public administrators as politicians in office pp. 1988-1989

Zohal Hessami, Timo Häcker and Maximilian Thomas

Who cares about childcare? Covid-19 and gender differences in local public spending pp. 1990-2010

Alda Marchese, Paola Profeta and Giulia Savio

Volume 32, issue 5, 2025

Tax avoidance by redirecting royalty flows: estimating the global revenue loss pp. 1289-1334

Arjan Lejour and Maarten van ’t Riet

Intangible income shifting: the impact of digitalisation on falling corporate tax rates pp. 1335-1365

Michael McMahon, Eleanor Doyle and Stephen Kinsella

Effects of corporate transparency on tax avoidance: evidence from country-by-country reporting pp. 1366-1398

Tijmen Tuinsma, Kristof Witte, Petr Janský, Miroslav Palanský and Vitezslav Titl

The effects of management practices on effective tax rates: evidence from Ecuador pp. 1399-1433

Lyliana Gayoso de Ervin, Maria Cecilia Deza, Gustavo Canavire-Bacarreza and Javier Beverinotti

Generosity of food security programs and expected poverty: evidence from variation across Indian states pp. 1434-1478

Sanjukta Das

Single-person household and local government expenditure: evidence from South Korea pp. 1479-1500

Hoyong Jung

Phasing out payroll tax subsidies pp. 1501-1531

Anna Herget and Regina T. Riphahn

Charitable activities and ‘wellbeing’ in indigenous communities pp. 1532-1572

Rose Anne Devlin and Michela Planatscher

A personalized VAT with capital transfers: a reform to protect low-income households in Mexico pp. 1573-1633

Lawrence J. Kotlikoff, Guillermo Lagarda and Gabriel Marin

Volume 32, issue 4, 2025

The marginal value of public funds: a brief guide and application to tax policy pp. 919-956

Spencer Bastani

Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns pp. 957-994

Emily Y. Lin, Joel Slemrod, Evelyn Smith and Alexander Yuskavage

The specific indirect effect of IRS audits pp. 995-1029

Jess Grana, India Lindsay, Lucia Lykke, Max McGill, Alexander McGlothlin, Leigh Nicholl and Alan Plumley

Characteristics and responses of winners in the Greek tax lottery pp. 1030-1075

Panayiotis Nicolaides

Working less for longer: unintended effects of longevity adjustment of retirement age pp. 1076-1105

Svend E. Hougaard Jensen, Thorsteinn Sigurdur Sveinsson and Miguel Sousa Duarte

The impact of a European unemployment benefit scheme on labour supply and income distribution pp. 1106-1176

Mathieu Lefebvre and Agathe Simon

Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda pp. 1177-1212

Maria Jouste, Tina Kaidu Barugahara, Joseph Ayo Okello, Jukka Pirttilä and Pia Rattenhuber

Digitalization of tax collection and enterprises’ social security compliance pp. 1213-1252

Changlin Yu and Yanming Li

Natural resource revenues and double taxation treaties in developing countries: insights from a network centrality approach pp. 1253-1287

Harouna Kinda and Abrams Tagem

Volume 32, issue 3, 2025

Editorial Note: ITAX is now accepting short papers pp. 657-658

David Agrawal, Katarzyna Bilicka, Thiess Buettner and Jing Xing

Residual profit splitting: a theory-based approach to tax multinationals pp. 659-679

Wolfram Richter

Tax revenue from Pillar One Amount A: country-by-country estimates pp. 680-740

Mona Barake and Elvin Pouhaër

Wealth survey calibration using income tax data pp. 741-781

Daniel Kolář

A randomized intervention to gauge preferred tax rates and progressivity pp. 782-804

Raymundo Campos-Vazquez and Samuel D. Restrepo-Oyola

Tax redistribution offset? Effect of marital choices on income inequality pp. 805-827

Melanie Häner-Müller, Michele Salvi and Christoph A. Schaltegger

Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government pp. 828-850

Ikechukwu Andrew Mobosi and Patrick Onochie Okonta

The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania pp. 851-871

Amina Ebrahim, Elineema Kisanga, Ezekiel Swema, Vincent Leyaro, Edwin Mhede, Ephraim Mdee, Heikki Palviainen and Jukka Pirttilä

Public goods, labor supply and benefit taxation pp. 872-894

Cristian F. Sepulveda

Taxation and multi-sided platforms: a review pp. 895-915

Hans Jarle Kind and Guttorm Schjelderup

Correction to: Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax pp. 916-917

Yuya Kikuchi and Toshiki Tamai

Correction: Residual profit splitting: a theory-based approach to tax multinationals pp. 918-918

Wolfram Richter

Volume 32, issue 2, 2025

Editorial Note: International Tax and Public Finance editors pp. 345-346

David Agrawal, Katarzyna Bilicka, Thiess Buettner and Jing Xing

Tax planning and investment responses to dividend taxation pp. 347-386

Aliisa Koivisto

How a French corporate tax reform raised wages: evidence from an innovative method pp. 387-428

Nicolas Yol

Labor market consequences of antitax avoidance policies pp. 429-465

Katarzyna Bilicka

The relation between corporate social responsibility and profit shifting of multinational enterprises pp. 466-500

Michael Overesch and Sina Willkomm

The determinants of political selection: a citizen-candidate model with valence signaling and incumbency advantage pp. 501-525

Susana Peralta and Tanguy Ypersele

Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries pp. 526-565

Roberto Dell’Anno

Effects of electronic cash registers on reported revenue pp. 566-594

Per Engström, Johannes Hagen, Alireza Khoshghadam and Andrea Schneider

Investing in the roots of your political ancestors pp. 595-624

Pantelis Kammas, Maria Poulima and Vassilis Sarantides

Evidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations pp. 625-655

Zareh Asatryan, Carlo Birkholz and Friedrich Heinemann

Volume 32, issue 1, 2025

Anti-corruption campaign and corporate tax evasion: evidence from China pp. 1-50

Dongmin Kong, Yue Zhang and Ni Qin

The pass-through of temporary VAT rate cuts: evidence from German supermarket retail pp. 51-97

Clemens Fuest, Florian Neumeier and Daniel Stöhlker

Optimal commodity taxation when households earn multiple incomes pp. 98-119

Kevin Spiritus

Teach to comply? Evidence from a taxpayer education program in Rwanda pp. 120-162

Giulia Mascagni, Fabrizio Santoro and Denis Mukama

Internal migration and the effective price of state and local taxes pp. 163-194

Austin J. Drukker

Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy pp. 195-237

Marwin Heinemann and Wojciech Stiller

Attractive target for tax avoidance: trade liberalization and entry mode pp. 238-270

Hirofumi Okoshi

Regulatory avoidance responses to private Country-by-Country Reporting pp. 271-309

Felix Hugger

A review of the driving forces of the informal economy and policy measures for mitigation: an analysis of six EU countries pp. 310-344

Alban Asllani and Friedrich Schneider